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Difference between revisions of "Qualifying for Employment Insurance (8:III)"
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Qualifying for Employment Insurance (8:III) (view source)
Revision as of 21:17, 16 August 2019
, 21:17, 16 August 2019→A. Insurable Employment
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== A. Insurable Employment == | == A. Insurable Employment == | ||
Sections 5(1) and (2) of the | Sections 5(1) and (2) of the EI Act set out what is and what is not insurable employment. Please note that s 5(2) outlines specific instances of employment that are not insurable (i.e. employment in Canada by an international organization, by a foreign government, or by Her Majesty in right of a province). When in doubt, the reader should consult s 5 of the ''EI Act'', and s 3 of the ''EI Regulations''. | ||
Generally, if the employer has deducted EI premiums, then the employment is insurable. However, it is the nature of the employment, and not the premiums paid, that is determinative. | Generally, if the employer has deducted EI premiums, then the employment is insurable. However, it is the nature of the employment, and not the premiums paid, that is determinative. | ||
Some disputes are determined solely by the Canada Revenue Agency (CRA). These disputes concern s 90(1) of the ''EI Act'', and include: | |||
Appeals of decisions by the CRA are made first to the Minister of National Revenue | a) whether employment is insurable; | ||
b) how long employment lasts, including the dates on which it begins or ends; | |||
c) the amount of any insurable earnings; | |||
d) how many hours an insured person has had insurable employment; | |||
e) whether a premium is payable; | |||
f) the amount of a premium payable; | |||
g) who is the employer of an insured person; | |||
h) whether employers are associated employers; or | |||
i) what amount shall be refunded under s 96(4) - (10); | |||
Appeals of decisions by the CRA are made first to the Minister of National Revenue (within 90 days of being informed of the decision), and then to the Tax Court of Canada (EI Act, s 103). Tax Court decisions can be appealed to the Federal Court of Appeal under s 27 of the ''Federal Court Act'', RSC 1985, c. F-7. | |||
Workers with insurable earnings below $2,000 will have their premiums refunded. | Workers with insurable earnings below $2,000 will have their premiums refunded. | ||